数字化转型和企业避税:基于多种视角和机制的分析
1College of Business Administration, Capital University of Economics and Business, Beijing, China.
PloS one
|September 18, 2024
概括
数字化转型通过提高创新和内部控制来显著减少企业避税. 这种效应在成长中的企业中更为明显,尤其是在竞争较弱的市场和西部地区.
科学领域:
- 经济学 经济学 经济学
- 信息系统信息系统信息系统
- 企业金融公司财务
背景情况:
- 数字经济需要将数字进步与实体经济相结合.
- 企业避税对税收治理和经济稳定构成重大挑战.
- 了解数字化转型在减轻避税方面的作用至关重要.
研究的目的:
- 调查数字化转型对企业避税的影响.
- 探索这种关系的调解机制 (创新,内部控制,竞争) 和调节条件 (公司增长,融资约束,地区,业务风险).
- 为优化数字时代的税收治理提供见解.
主要方法:
- 从2007年到2022年对A股上市公司的分析.
- 信号理论,信息不对称理论和技术-组织-环境 (T-O-E) 框架的应用.
- 多次理论和经验分析,包括强度测试.
主要成果:
- 数字化转型显著减少了企业避税,提高了企业的生产力.
- 这些机制包括改善创新和资源配置,改善内部控制,减少行业竞争.
- 这种效应对于融资约束较低的成长型企业来说更为明显,特别是在中西部地区.
结论:
- 数字化转型是减少企业避税的有效工具.
- 特定公司的特点和区域因素适度数字化转型在减轻避税方面的有效性.
- 降低业务风险是最大限度地提高数字化转型对减少避税的影响的关键,为政府政策提供信息.
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